Leon FL Lawyers | Charles Catanzaro -- eLawyers

99-003064 RON ROSS MEARDY, D/B/A AUTO LIQUIDATION CENTER vs DEPARTMENT OF REVENUE (1999)

Division of Administrative Hearings, Florida Filed: Jul. 16, 1999

What, if any, is Petitioner's tax liability to the State of Florida, after any legitimate tax credits are applied, for June 1998 through December 1998?Failure of proof by Petitioner that he was entitled to a credit against prior taxes paid and that he was entitled to any further reduction of tax assessment for failure to file and pay.

97-000949 SHY LURIE AND MICHAEL SMITH, F/K/A ELIZABETH IRENE PUHN IRREVOCABLE TRUST vs DEPARTMENT OF REVENUE (1997)

Division of Administrative Hearings, Florida Filed: Mar. 04, 1997

Whether the Elizabeth Puhn Irrevocable Trust is entitled to a refund of intangible personal property taxes paid to the State of Florida for the tax years 1993, 1994, and 1995.Trust must pay 50% of Florida's intangible property tax because the two co-trustees shared equally in the control of the trust estate and one co-trustee was domiciled in Florida.

96-001556 ABRAHAM SAADA AND REGINA SAADA vs DEPARTMENT OF REVENUE (1996)

Division of Administrative Hearings, Florida Filed: Mar. 28, 1996

Whether the petitioners are entitled to a refund of the documentary stamp taxes paid on a Special Warranty Deed conveying real property from the Federal Home Loan Mortgage Corporation to one of the petitioners.Petition for documentary stamp tax refund should be dismissed because Petitioner owed tax as non-exempt party to real estate conveyance from Freddie Mac.

95-000907RU TERRY ERNST AND DONNA ERNST vs DEPARTMENT OF REVENUE (1995)

Division of Administrative Hearings, Florida Filed: Feb. 28, 1995

Whether the agency has an unpromulgated statement of general applicability that imposed a requirement not specifically required by statute or by an existing rule, and which has been utilized against Petitioners to their detriment.Statement from notice does not constitute unpromulgated rule not shown to be generally applicable to all taxpayers.

94-006644 NICKELS AND DIMES, INC. vs DEPARTMENT OF REVENUE (1994)

Division of Administrative Hearings, Florida Filed: Nov. 29, 1994

The petition that initiated this proceeding challenged the taxes, interest, and penalties assessed against Petitioner by Respondent following an audit and identified the following four issues: Issue One. Does the sale of obsolete games at the "annual game sale" qualify for exemption from sales tax as an occasional or isolated sale? Issue Two. Are the purchases of video games exempt from Florida sales and use tax as sales for resales? Issue Three. Are the purchases of plush exempt from Florida sales and use tax as sales for resale or, alternatively, does taxation of the vending revenues and taxation of purchases of plush represent an inequitable double taxation? Issue Four. Should penalties be assessed based upon the facts and circumstances [of this proceeding].Taxpayer failed to prove that purchases were exempt from taxation or that penalties should not be imposed.

95-003038RX FDR SERVICES CORPORATION OF FLORIDA vs DEPARTMENT OF REVENUE (1995)

Division of Administrative Hearings, Florida Filed: Jun. 16, 1995

Is Department of Revenue Rule 12A-1.096(1)(b),(1)(d), (4), and (5)(e)1, Florida Administrative Code, an invalid exercise of delegated legislative authority? See Section 120.52(8), Florida Statutes.Rule was valid in its language which conditioned tax exemption on offering property for sale.

95-003113 FDR SERVICES CORPORATION OF FLORIDA vs DEPARTMENT OF REVENUE (1995)

Division of Administrative Hearings, Florida Filed: Jun. 21, 1995

Should the Department of Revenue grant Petitioner's request for a temporary tax exemption permit and request for refund of sales and use tax which has been paid under protest? See Section 212.08(5)(a) and (b)3a, Florida Statutes.Tax exemption permit and refund denied because property processed was not for sale.

Charles Catanzaro